This document provides an overview of journalizing sales and cash receipts transactions in accounting. It defines key terms like customer, sales tax, cash sale, and credit card sale. It also provides examples of journal entries for cash and credit card sales, sales on account, and cash receipts on account. The document guides the reader in recording transactions in an expanded journal, including carrying forward totals to new pages and proving the journal entries at the end of the month.

1. Accounting IAccounting I
Chapter 11 – Journalizing
Sales & Cash Receipts

2. TTERMS REVIEWERMS REVIEW
customer
sales tax
cash sale
credit card sale
Lesson 11-1, page 259Lesson 11-1, page 259

3. TTERMS REVIEWERMS REVIEW
CustomerCustomer
A person or business to whom
merchandise or services are sold.
Lesson 11-1, page 252Lesson 11-1, page 252

4. TTERMS REVIEWERMS REVIEW
Sales TaxSales Tax
A tax on a sale of merchandise or
service.
Lesson 11-1, page 252Lesson 11-1, page 252

5. TTERMS REVIEWERMS REVIEW
Cash SaleCash Sale
A sale in which cash is received
for the total amount of the sale at
the time of the transaction.
Lesson 11-1, page 254Lesson 11-1, page 254

6. TTERMS REVIEWERMS REVIEW
Credit Card SaleCredit Card Sale
A sale in which a credit card is
used for the total amount of the
sale at the time of the transaction.
Lesson 11-1, page 254Lesson 11-1, page 254

7. SalesCash
CASH AND CREDIT CARD SALESCASH AND CREDIT CARD SALES
November 4. Recorded cash and credit card sales, $5,460.00, plus
sales tax, $327.60; total, $5,787.60. Cash Register Tape No 4.
Accounts Affected
Cash
Sales
Sales Tax Payable
Entered
Debit side
Credit side
Credit side
Change
Increased
Increased
Increased
Lesson 11-1, page 255Lesson 11-1, page 255
Classification
Asset
Revenue
Liability
normal balance
5,460.60
normal balance
5,787.60 
Sales Tax Payable
normal balance
327.60

8. 2. Place a check mark in the Account Title column to show
that no account title needs to be written.
CASH AND CREDIT CARD SALESCASH AND CREDIT CARD SALES
5
1
3
4
2
3. Write the cash register tape number.
1. Write the date.
4. Place a check mark in the Post. Ref. column to show that
amounts on this line are not to be posted individually.
5. Write the sales amount.
6. Write the sales tax amount.
7. Write the cash amount.
6 7
Lesson 11-1, page 255Lesson 11-1, page 255

9. SALES INVOICESALES INVOICE
Lesson 11-1, page 256Lesson 11-1, page 256

10. SalesAccounts Receivable
SALES ON ACCOUNTSALES ON ACCOUNT
November 3. Sold merchandise on account to Children’s Paradise,
$816.00, plus sales tax, $48.96; total, $864.96. Sales Invoice No.
76.
Accounts Affected
Accounts Receivable
Sales
Sales Tax Payable
Entered
Debit side
Credit side
Credit side
Change
Increased
Increased
Increased
Lesson 11-1, page 257Lesson 11-1, page 257
Classification
Asset
Revenue
Liability
normal balance
816.00
normal balance
864.96 
Sales Tax Payable
normal balance
48.96

11. SALES ON ACCOUNTSALES ON ACCOUNT
2. Write the customer name.
3. Write the sales invoice
number.
1. Write the date. 4. Write the total amount owed.
5. Write the sales amount.
6. Write the sales tax
amount.
Lesson 11-1, page 257Lesson 11-1, page 257
4
32
1
5 6

12. CASH RECEIPTS ON ACCOUNTCASH RECEIPTS ON ACCOUNT
5
1
3 42
3. Write the receipt number.
1. Write the date.
4. Write the credit amount.
2. Write the customer’s name.
5. Write the debit amount.
Lesson 11-1, page 258Lesson 11-1, page 258

13. Work Together &Work Together &
On Your Own –On Your Own –
Page 259Page 259

14. 4. Place a
check
mark.
CARRYING TOTALS FORWARD ON THE LEFT PAGECARRYING TOTALS FORWARD ON THE LEFT PAGE
RIGHT PAGERIGHT PAGE
3 42
3. Write Carried Forward.
1. Rule a single line.
5. Write each
column
total.
2. Write the date.
6. Rule double lines.
1
6
5
5
Lesson 11-2,Lesson 11-2,
p. 260-261p. 260-261

15. 
STARTING A NEW EXPANDED JOURNAL LEFT PAGESTARTING A NEW EXPANDED JOURNAL LEFT PAGE
RIGHT PAGERIGHT PAGE4. Place a check mark.
3. Write Brought Forward.
5. Record
column
total
brought
forward.
2. Write the date.
3 42
5
5
1. Write journal page number on the left and right pages.
1
1
Lesson 11-2,Lesson 11-2,
p. 262-263p. 262-263

16. PROVING AND RULING OF AN EXPANDED JOURNALPROVING AND RULING OF AN EXPANDED JOURNAL
AT THE END OF THE MONTH — LEFT PAGEAT THE END OF THE MONTH — LEFT PAGE
RIGHT PAGERIGHT PAGE
32
3. Write Totals.
1. Rule a single line.
4. Write each column total.
2. Write the date.
5. Rule double lines.
1
4
4
Lesson 11-2,Lesson 11-2,
p. 264-265p. 264-265
5

17. Work Together &Work Together &
On Your Own –On Your Own –
Page 266Page 266